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[Cites 0, Cited by 0] [Section 45A(3)] [Section 45A] [Entire Act]

State of West Bengal - Subsection

Section 45A(3)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)The Agricultural Income-tax Officer may, at any time, or from time to time, by notice in writing, require any person, from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay into a Treasury to the credit of the State Government, either forthwith upon the money becoming due or being held or after within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than the amount due.